The state is processing home heating credit applications for the 2017 tax year.
The Michigan Agency for Energy says instruction booklets have been mailed by the state Treasury department and residents may apply for the credit even if a Michigan tax return is not filed.
Home heating credits help low-income Michigan residents with winter energy bills.
The Treasury department says nearly 315,000 people applied last year for the credit.
The average credit was $170.
More than 83 percent of the credit applications were filed electronically in 2017.